CLA-2-64:OT:RR:NC:N2:247
Mr. Mark Hahn
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Mr. Hahn:
In your submission dated November 22, 2019, you requested a tariff classification ruling. You have submitted 5 samples identified as styles: Girl’s Memory Foam Canvas Shoe - style 01 Silver, Girl’s Memory Foam Canvas Shoe - style 02 Polka Dots, Boy’s Memory Foam Canvas Shoe - style 03 Camo, Boy’s Memory Foam Canvas shoe - style 04 Dino, and 965864 Ladies Ballerina Slippers. Along with your submission, you have included samples, laboratory analysis, and descriptive literature for each style.
Girl’s Memory Foam Canvas Shoe – style 01 Silver is a child’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The shoe has a foxing band and lacks a functional closure. The external surface area of the upper is vegetable textile material according to the laboratory analysis. The vamp of this shoe features a sewn textile material design in the form of an ice cream cone. There is elastic gore on each side of the vamp. The flexible rubber/plastics outer sole incorporates textile. The textile portion is the greatest surface in contact with the ground. The F.O.B. value is $4.25 per pair.
Girl’s Memory Foam Canvas Shoe – style 02 Polka Dots is a child’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The shoe has a foxing-band and lacks a functional closure. The external surface area of the upper consists of cotton canvas vegetable textile material. The shoe features an approximately 1 inch elastic band across the tongue stretching from one eye stay to the other. The flexible rubber/plastics outer sole incorporates textile material. The textile portion is the greatest surface area in contact with the ground. The F.O.B. value is $4.25 per pair.
Boy’s Memory Foam Canvas Shoe - style 03 Camo is a child’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The shoe has a foxing band and lacks a functional closure. The external surface area of the upper is cotton vegetable textile material. The rubber/plastics outer sole has textile material occupying the greatest surface area in contact with the ground. The F.O.B. value is $4.25 per pair.
Boy’s Memory Foam Canvas Shoe - style 04 Dino is a child’s, closed toe/closed heel, below-the-ankle shoe with a foxing band. The shoe has a functional hook and loop closure. The outer sole consists of rubber/plastic with textile overlay having the greatest surface area in contact with the ground. According to laboratory analysis the external surface area of the upper is a vegetable textile material. The F.O.B. value is $4.25 per pair.
You suggest classification of the Boy’s Memory Foam Canvas Shoe - style 04 Dino under subheading 6404.19.7190, Harmonized Tariff Schedule of the United States (HTSUS). This subheading does not exist and we believe it to be a typographical error in your letter.
The applicable subheading for the Girl’s Memory Foam Canvas Shoe - style 01 Silver, Girl’s Memory Foam Canvas Shoe – style 02 Polka Dots, Boy’s Memory Foam Canvas Shoe - style 03 Camo, and Boy’s Memory Foam Canvas Shoe - style 04 Dino will be 6404.19.7290, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other than sports: other; valued over $3.00 but not over $6.50/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other. The rate of duty will be 7.5 percent ad valorem.
Style 965864 Ladies Ballerina Slippers are women’s closed toe closed heel, below-the ankle slippers. The rubber/plastic outer sole incorporates an overlay of textile knit material. According to laboratory analysis the upper consists of non-vegetable textile material. The F.O.B. value is $2.42 per pair.
You suggest classification of style 965864 Ladies Ballerina Slippers under subheading 6404.19.3760, HTSUS. We disagree. The outer soles are not over 3.5 mm in thickness and consist of cellular rubber. They meet the tariff definition of “house slippers” as defined in Statistical Note 1(d)(i) to Chapter 64, HTSUS, and will be classified as such.
The applicable subheading for style 965864 Ladies Ballerina Slippers will be 6404.19.3715, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear that is 10 percent or more by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. The rate of duty will be 12.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division